Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Interpretation of the faceless assessment scheme finds that a local assessing officer lacks jurisdiction to issue notices or orders outside the electronic faceless mechanism created under the E Assessment Scheme notified under Section 151A; notices and orders issued by the jurisdictional assessing officer outside that mechanism are invalid. Applying that interpretation, the impugned notices and orders were quashed and the assessee's writ succeeded, with relief granted against actions taken by the jurisdictional assessing officer contrary to the faceless assessment procedure.
Interpretation of the faceless assessment scheme finds that a local assessing officer lacks jurisdiction to issue notices or orders outside the electronic faceless mechanism created under the E Assessment Scheme notified under Section 151A; notices and orders issued by the jurisdictional assessing officer outside that mechanism are invalid. Applying that interpretation, the impugned notices and orders were quashed and the assessee's writ succeeded, with relief granted against actions taken by the jurisdictional assessing officer contrary to the faceless assessment procedure.
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